अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
अहंकाराच्छब्दमात्रं तस्मादाकाशमव्ययम् सशब्दमावृणोत्पश्चाद् आकाशं शब्दकारणम्
ahaṃkārācchabdamātraṃ tasmādākāśamavyayam saśabdamāvṛṇotpaścād ākāśaṃ śabdakāraṇam
Mula sa Ahaṃkāra sumibol ang maselang prinsipyo ng tunog; mula roon lumitaw ang di-nasisirang ākāśa (eter). Taglay ang tunog, ito’y sumunod na lumaganap—sapagkat ang ākāśa ang sanhi at saligan ng tunog.
Suta Goswami (narrating the cosmological teaching as received in the Linga Purana tradition)
It grounds Linga worship in tattva-srishti: the Linga signifies Pati (Shiva) as the support of all manifestation, while the emergence of ākāśa with sound points to mantra (śabda) as a primary means of approaching Shiva in worship.
By describing the rise of sound and ether from cosmic principles, it implies Shiva as the transcendent Pati beyond the evolutes (tattvas), the one in whom śabda and ākāśa ultimately rest and through whom creation becomes intelligible and ritually accessible.
Śabda-based practice—japa and mantra—since ākāśa is described as sound-bearing; in Pashupata-oriented discipline, refinement of speech and inner sound supports the soul (paśu) in loosening bonds (pāśa) rooted in ahaṃkāra.